What is the financial daily audit?

The daily financial audit is:

1. Further review and summarize daily operating income reports and various settlement documents, and modify the entry to ensure the authenticity and accuracy of daily income.

2. compile the income trial balance according to the daily income report of each area of the hotel, and check whether the division of income is correct and whether there is any income that has not been recorded.

3. Review miscellaneous adjustment forms and credit adjustment forms. Miscellaneous adjustment forms should be reviewed for the correctness of the accounts entered. If there are any errors, they should be adjusted in time. First, the credit adjustment forms should be checked for the signature and approval of the department manager or general manager, and the reasons are clear and reasonable, and the accounts entered are accurate.

4. Check the occupancy rate and the average house price through the daily room report, and adjust it in time when problems are found.

5. Prepare the hotel operating income report on the computer account, which includes the operating income of each region, restaurant operating income, room income, average occupancy rate, average house price, number of people dining in the restaurant and average consumption. The report also provides the budget ratio of each business department, the data of monthly and annual cumulative completion, and submits it to the general manager for review and then sends it to the relevant leaders of each business department and company.

6. Carefully check the summary of cash receipts made by the general cashier every day. Find out the reasons immediately and deal with them in a timely manner if any unreasonable amount is found.

Extended information:

Basic principles of finance:

Basic principles of financial management include systematic principle, cash balance principle, income risk principle and interest coordination principle.

the systematic principle means that financial management is a subsystem of the enterprise management system of each member of the group, which itself consists of many subsystems such as fund-raising management, investment management and distribution management.

adhering to the systematic principle in financial management is the primary starting point of financial management, which specifically requires three points.

the first point is global optimization, and only the globally optimal system is the optimal system.

the second point is structural optimization. any system is a hierarchical system with a certain hierarchical structure. in terms of enterprise resource allocation, we should pay attention to structural proportion optimization to ensure overall optimization, such as optimizing capital structure, asset structure and distribution structure.

the third point is strong adaptability to the environment, and the financial management system must maintain appropriate flexibility to adapt to changes in the environment.

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